LAJNA IMA'ILLAH IUKI Reglstered In Efigland and Wales Company No: 12431617 Charkty No: 1189468 LAJNA IMA'ILLAH (UK) IA company Ilmlted by guarantee) REPORT AND FINANCIAL STATEMENTS 30 SEPTEMBER 2021 111 ABDN86R5" 301M022 COMPANIES HOUSE A19
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LAJNA IMA'ILLAH IUKI CONTENTS Legal and adrninistralive infom Directcrfs. and Trustees. rewrt ¢7 Audil0rf5 rewt 8-10 Sement of finaneol activiknes Balance sheet 12 Statement of cash flows 13 Noles to Ihe financial stalements 1421 Page 2
LAJNA IMAILLAH {UK) LEGAL AND ADMINISTRATIVE INFORMATION Registered Charrty Name LAJNA IMA'ILLAH (UK) Company number 12431617 Charity number 1189468 Trustees and directors: Dr Amtul Jamil Fariha Khan Rlina Nasser Safiyya Amtullah Salam Nadia chOhry mKhe1 Geraldine Rahman Registered Office Aiwan-E-Nusrat Unit B1 Endeavour Place AAon Road. 11 CoxbrKlge Business.Park Famham. Engk8nd GU10 SEH Websrte ww*.W"na.org.ukl Bankers Nat West Bank Pk Chatharn Cuslcmer Semce Centre Western Avenue. WaterSe Court Chatham Marrtime, ChaM Kent, United Kingdom E4 4RT Auditors MNSK Chartered AUntantS 2C6 RobinhcM)d Lane 8irmingham, Unrted Kingdom 828 OLG Page 3
LAJNA IMA'ILLAH IUK) DIRECTORS, AND TRUSTEES, REPORT Year ended 30 September 2021 The board of directors (who we also Trustees of Lajna Ima'illah {UK) for the purposes of Charity lawl are pleased to present their report arKI the finan¢h?I statements for the per1 ended 30 September 2021. Structure. Govwnance and PAanagement Laina Ima'illth IUKI is a company limrted by guarantee and was incOlTabJ on 29 January 2020. It is g¢)vemed by the memorandum and artTreS. Beyond Ihe legal framewoth, the organisation complies wrth the international ¢Onstittion of Ahmadryya Muslim Ass¢xiation (AMA UK) and as such is directly responsible to Hadhtat Mirza MasiDJr Ahmad. the fifth SLKcessor of Hadhral Mitta Ghulam Ahmad of Qadian. India, the promised messiah and founder of the Ahmadryya Muslim Comrnunity. The current head of the communty will hereafter be referied lo as'HaJhrat Khalrfatul Ma5ih'. The direclorsl trustees are members of a managemert commrttee {'IAajlis Aamla") that has the responsTrbTrlity for the almini51Tation of the charty. One of Ihe direiAors I trustees. bein9 the president l-Sa¢Jf'l is elected at a consuttatNe COU11 I'mailis Shura") subject to the approval of Hadhrat Khalifatul Masih and serve5 for a period of two years. The remaining trustees I directors and offiee bearer5 in Ihe Majli$ Aamla a appobnted by the sadr. again S'eCt to the approval of Hadhral Khalrfatul Masih. The Majlis Shura 1$ held annually and the Majlis Aamk meet ffK)nthly to discus$ administrative matters and the ongoing Charrtab work by the organisation. Ati tnJslee5 1 diredor5 are trained bn service and regular meetings are held to define roks and respons1bilrt$. objectives and targets. All office bearers. including those who are members of comMeeS running Iccal branches. throughout the UK, are kept up to dale with cir¢ulars. and a refresher course is hehj annually to provide training to members. Objectives and Activities The principal objectNe of the charty is to advance the Islamr Faith as expounded by Hadral Mina GhuL4m Ahmad of Qadian". The promtsed messKah and the founder ofthe Ahmadiyya rTr)vement in Islam and interpreted by his successor known as Khalifatul Masih and eduGion foi the public benefit through ils members, who a Ahmadi Muslim women and girfs throughoLrt England and Wales. Our founding principles focus on autonomy, womerh JeadiThJ women and working together emFoweMg h other. Specifically. our fndIng Pfincples a.. For women to come t¢)Jether lo irKrease th"r kn¢edge and spread il. To uphokl the spirit ol unrty under our unique spiritual guNJance of Khilafat. To wot* at ever improving our morals and spirtualty. Be fulty aware ol the respon$ibilty of brin9ing up of our chiklren. Regardle55 of srxial standing. to consi(Jer all women as sisters and equals. To serve Islam in pradtsl ways aThJ to help those brothers and sisters who are in need. To serve mankind by carrying out our Charitab work throughout the country. Above all lo try and attain all this thr(xNJh prayers. All our work stems from spintual educatKffj and Iing and includes.. Outreach work and la1 weware actNil Industry and handicraft endeavours Physical health programmes Page 4
LAJNA IPAA'ILLAH IUKI DIRECTORS, AND TRUSTEES. REPORT Icontinued) Year ended 30 September 2021 Public Benefil Lajna Ima'ilLah UK prot1eS religious hamony for the benefrt of the publ¢ by prornoling knowledge and mutual understanding and fespect of the beliefs and prxtices of drfferent religious faiths including awareness of their distinctive eatures and their CCAnmon ground to prcffiofe good relations beeen persons of different faiths. Lajna Ima'illah UK aim lo provide relief of those in n1 anere in the wodd by reason of youth, age, ill-health. disabilty. financk41 hardship, povety. or other disadvantage by providing grants, bursaries. items and SeNiS to indNiduals in need andlor charits. or other organisations working for the purpose of these objects. Achlovements and Pèrfomiances Lajna Ima'illah IUKI was Xts've in educating the public aboul Islam. providing educatton to its members. and carrying out various charrtable work. Lajna Ima'ilLah (UK) has a department deduted to seNiThJ humanty fKhhdmat-Khalq"i and continued ils focu5 on the theffe of 'ser¥e to mankind-. This year Laina Ima'illah (UK) Colted funds from its members to make a considerable donation of over £32.000 lo help Food Banks. They also helped membe15 in need through providing goods and assislance forwomen and ¢hiklren in nee<1 and conts.nued its efforts in provttling support to others during the pandemic. This was through donating PPE lo hospitals whKh was sewn by its own members and providing focd parcels to NHS fronUine workers. Lajna Ima'illah IUKI has a publications ¢Jepartment thal publtsh regular mag32ines. This includes articles on current topics and the mernbe are invited to submit artiCS. Lajna also publish new books and Ir8nslating bwks for a wder audience. Lajna Ima'illah IUK) also held a convention cald 'lJlema' this year whKh invited Ladies and children from all ¢)ver the UK to participale in the event. The event included speech and poetry competitions, exhibilions. presentations as wdl as fc)d and clothing stalls. This was an opportunty for the ladies lo gather and promote gcJ relatnS betr4een the eommunty aThJ increase ttir rel)uS and scKial knowledge. Lajna Ima'illah (UK) has several branches all over the UK who have continued to meet Socally- either in person or wrtually. The local branchesget invofved in local chariltes. fund-raising and ligiOuS education. Further details of the xlivities during the year are published on Lajna Ima'illah's websrte www.la na.or .ukl Financlal ReYi•w The Charity raised £1.2(,030 (2020 £369.0111 from rnember Contributn5 during the year. This includes £103,396 {20201£401.357 raised for Orphans and various other hurnanity causes under various desynated projects. Funds were rnainty expelldab on the ganisat)n'S Annual evenl publishing of educational malerial and office administration costs to further the charitw objects'ves. Page S
LAJNA IMA'ILLAH (UK) DIRECTORS. AND TRUSTEES. REPORT (Continued) Year ended 30 September 2021 Grnnt Making Policy Gfanls are lo be provrded to Lajna Ima'ilLah's {UKI rnembers al a regk)nal and Ictsl branch level lo support the charty's objectives. This is for general administrative expenses, reporting and to allow the furtherance of the charity's obJ'ectNes al a k¢al ve1. As part of the grant policy, members are required to submrt their annLbal accounts and report and any unused funds. Investment Policy and Objectives The charity has no long-lerm investments. The tntstees are athhorised by the memorandum and articles of association to dechle on the programs they consider appropriate to further the charity's objeclrves with guIdare frn the spiritual head of c(xnmunty. Hajhrat Khalrful Masih. Reserves Policy The Unrestricted funds are primarity expended on the general administration of Lajna Ima'illah's aCtNitS and can be used in accordarrE wrth the Charitab objectives at the disclOn of the truslees. Restricted lunds Can only be used lor restricted purposes within Ihe ctyds of the chanty. RestrtIOnS aTi5e when funds are raised for a parti¢uLgr restricted purpose. Any Surplus from Unre$trthd Funds * the end of the yew will only be utilised al the discretion of trustees. The charity should receive 115 voluntary membership inc(e consistently throughout the year to allow the organisation lo carry on its actiwtw for the next year. The ttustees believe this shoukl provide sufficient funds to faulrtate the conlinuty of operations. FUrn Plans Management of Risk The trustees seek to a¢livety promote objectNes of the charity in the most efficient and effective way in reaching the wider communrty in the folkmfing tsvelve month5. The trustees are Confent of increase in funds and act1¥rt5 to ftjrther the objectives of charity. This wi15 enable it to continue lo meet i(s responsibilrties bcth lo rts members and to the wider public. The management committee continues to wjentify the major areas of nsk to which the association is exposed and has e5tsblished appropri*e systems and procedures to manage and mrtvJate those Tisks. Auditor MNSK Chartered Accountants were appuinted during the year and has indicated rts willingness to Gonlinue in office_ Staternent as to DixlosuTe of Infornialion to thg Auditors The trustees who were in office on the date of approval ofthese flnancial statements have confimed. as far 8S they are aware. that there is no relevant audrt inf0m1atn of which the audrtor 1$ unaware Each of the trustees ha5 confirmed that they have tsken all the steps they ought to have taken as liustees to make themsefves awao of any relevanl audit infomiation and estlish that it has communi¢aled to the auditoi. FUNDS HELD AS CUSTODIAN TRUSTEE ON BEHALF OF OTHERS Although the charity would maintain restricted funds to deal wrth incoming resour5 that are eamarked for a particular purpose by donors, SFKJnsors, and olherlunders. Ahmadiyya Muslim Jamaal International does not hdd any funds. and the trustees do not an11pate that it will in the ILrture hokj any funds, as the cusl¢yJian for any third paty. Page 6
LAJNA IMA'ILLAH {UKI DIRECTORS, AND TRUSTEES. REPORT {continued) Year ended 30 September 2021 ststernent of TfUStees' Responsibilities The Trustees who are also the directors of Lajna Ima'illah IUKI are responsible for preparing the directors, report and the financial slalements in accordance wrth appluble and United Kin9dom Generally Aceepted Accounting practe. Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the stste of the eharity's financial activities as at the balan sheet dale and of ils incoming resourees and applicatK)n of resources, including income and expenditure. for the financial year. In preparing those fnancral sLiternenls. the directors should follcvw best practKe and." select suitable accounting polic$ an¢J •pty them ¢S1$tenIty'. observe the rnelhods and prineiples in the charits.es SORP, make judgements and estimates that are reasonable and pw¢Jent". follow applicable accounting standards and statements of reMmendelI practice.. and prepare the financial slalements on thegoiThJ concem basi5 unless it is inapproprkqte lo presume the charty whll continue in operation The directors are responsible for keeping proper xcountirg records that will enable it to ascertain arKI disclose the charty's Iransacbons and dikn$e wrth reasonable accuracy al any time the financial position ofthe charity and enablethem to ensure that Ihefinancial statements mplY with the companies act 20C6. They are also spOnSible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularitEs. Strategic Review The eharity 15 dependent on vofunlary conlribut¢ons from its members in the United Kingd(xn. During th8 yeai the chanty has seen a grcthh in its voluntary conlributK)ns despite the impact of the pandemi¢ on many rnmbefs. L4na Ima'illah (UK) hal a surplus al year end. The members continued lo voluntarity contribute throughout the year making the risk to income very low. The charity's focus remains on the imprwng the moral and spirrtual training of ts members and to ntinue with its outreach and soaal work. The continuous education and awareness of the charrty's tivitEs shoukl have a sft1Ye imp&t on our future incone. Appro¥ed by the Board of director5nnJeeS on 2q nd svjned on ils behalf by.. DrAmtul Jamil Farfha Khan Chalrperson Page 7
LAJNA IMA'ILLAH (UK Independent Auditorfs Report Opinion We have audited the financial statements of LAJNA IMA'ILLAH (UK) (the 'company') for the year ended 30 September 2021 which comprise of Ststement of Financial Aciivities and Balance sheet, the cashflow statement and notes to the financial statemenis. including significant accounting policies. The financial rep)rting framework that h&s been applied in cheFr preparation is applicable law and United Kingdom Acwunting Standards, including Financi Rep)rting StatKlard 101 Reduthl Disclosure Framework (United Kingdom Generally Accepted A¢¢ounting Practi¢e). In our opinion the financial statements= give a true and fair view of the slate of the company's affairs as at . and of its Surplus for ihe year then ended. have been properly prepared in accordarKe with United Kingdom Generally Acc¢pt¢d Accounting Practice- and have kerl prepared in ac¢ordanc¢ with ihe requirements of th¢ Companies Act 2006. Basls for oplnlon We conducted OUT audit in ac¢ordan(¢ with Iniernational Siandards on Auditing (UK) {ISAs (UK)) and applicable law. Our responsibilities under those stsndards aTe fiffther described in the Auditor responsibilities for the audit of the financia] ststements 5eciion of our report. We are independent of the company in a¢cordance with the ethi1 requirements that are relevant io our audit of the financial statements in the UK, including the FRC'5 Ethical Standard. and we have fulfilleil our other ethical responsibilities in a¢¢ordance with these requirements. We believe that the audit evidence we have obtained is suffictent and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial stscemeni& we have concluded that the directors, use of the going ¢on¢ern basis of a¢¢ounting in the preparation of the ftnancial stsiements is appropriate. B&sed on the WOTk we have perfornied. we have nol identified any merial uncertainties Telating to events or condilions ihaL individually orcolleciively, may c&st significani doubt on the company's ability to Continue a5 a going conc¢rn for a period of * I¢ twelve months from when th¢ financial statements are authoris¢d foi issu¢. Our reswnsibilities and the responsibilities of the directQf5 with respect to going cortern are described in the relevant sections of this rewrt. Other information The other information comprises the informalion included in the annual reporL other than the financial statements and our auditor's report ihereorÈ. The directorsltrustees are responsible for the other infomiation contained within the annual report . Our opinion on the fil17A stateTnents does not ¢over the other inforniation and, except to the exnt otherwise explicitly stated in our reporL w¢ do not express any forni of assurance conclusion ihereon. Our responsibility is to read the other inforniation and, in doing so. ¢onsider whether the other information is materially inconsisieni with the financial statements or our knowledge obiained in the course of the audit. or otherwise appears th be tnaterially misstata. If we identify such material inconsistencies or apparent material misstatements, we are required ro deterniine whether ihis gives ris¢ to a material misstatement in the financial statements ihemselves. If. b&sed on the work we have perfornied, we conclude ihat there is a material misstatemenl of this other infomiation, we are required lo report th* fact. We have noihing to reFrt)rt in this regard. Page 8
LAJNA IMA'ILLAH IUKI Independent Auditor's Report (Continued) Opinions OD other matters prescrlbed by the Companies Act 2006 In our opinion, on the work undertaken in the course of the audit.. the inforniation given in ihe strategic re)rt and the trustee direcloT5' report for the financial year for whi¢h th¢ financial stsiements a prepa{ is ¢onsist¢nt with the financial stai¢ments- and the 51rntegic report and the trustee51directors' rew)rt has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In ihe light of the knowl8¢ and understanding of th¢ ¢ompany and its environment obtained in the course of the audil. we have not identified material mi55tatements in rhe Director'5 report or strategic report. We have nothing to report in respect of ihe following matters in relation which the Companies A¢t 2006 requires us to report to you if. in our opinion= adequate ac¢ounting records have not Ien kept. or returns adequate for our awjit have not been received from branches not visit¢d by us" or the financial statements are no( in agreement with the accounting records and reMrns' or certain disclosure5 of directors, remunerdtion specified by law are not made" or we have rt received all the inforniation and explanations w¢ require for our audit. Responsibilities of directors As explained more fully in the directors. responsibilities statement set out on page 7, the directors are responsible for the preparalion of the financial statements and for Eting satisfled thai ihey give a true and fair view, and for such intemal conirol as the directo deiem)ine is necessary to enable the preparntion of financial 5ts1em¢nts that w¢ free from maierial misststem¢nL whether due io fraud or error. In preparing the financial statements. the directors are resnsible for assessing the company's ability to continue as a going con¢¢rn, disclosin& &8 appli¢able, matters related io going concern and using ihe going concern basis of accounting unless the directors either intend to liquidate lh¢ ¢ompany or to cease operations, or have no rea]istic alternative bul to do $0. Auditor responsibllities for the audit of the financial statements Our objectiv¢s are to obtsin rOnable SUranCe about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report ihat includes our opinion. Reasonable assurance is a high level of assuran4 but is not a guarantee that an audii ¢onducied in accordan¢e with ISAS {UK) will always det¢ci a maierial misstatement when it exists. Misstatements can arise from fraud or error and are considered malerial if, individually or in the aggregate. they could reasonably Et exp¢¢ted io influ¢nce the e¢onomic d¢cisions of us¢rs iaken on the basis of th¢se financiol staiements. To the extent to which the audit was considered capable of detertlng irregularities Including fraud Irregularities are instsnces of non-compliance with laws aThJ regulations. The objectives of OUT audit are to obtain sufficient appropriate audit eviden¢e regarding ¢omplian¢e with laws and regul10n$ that have a direct effect on th¢ detemiination of Merial amounts and disclosures in the financial statements. to perforni audit pr(Kedures to help identify instances of non-complian¢e with other laws and regulations that Tnay have a material effect on the finan¢ial stateM¢n and to reswnd appropriately to identified or suspected non-complian¢¢ with laws and r¢gulations ideniified during tk audit. Page 9
LAJNA IMA'ILLAH {UKI Independent Auditorfs Report (Continued) In relation to fraud. the objectives of our audit are to identify arKI assess the risk of rnaterial Tni55tatement of the financi statements due to fraud. to obtain sU]cIent appropriate audit evid¢nce Tegarding the &8sessed risks of maierial mIsstement due to fraud ihrough designing and implementing appropriate response5 and io respond appropriately to fraud or suspected fraud identified during the audit. However, it is the primary resty)nsibility of managem¢nL with the oversighi of thos¢ charged with governance, to ensure thai the entity'5 operations are conducted in accordance with the provision5 of laws and regulations and for the prevention and detection of frdud. In identifying and assessing risks of material rnisstatement in res[1 of irregularitie4 including fraud. the audit engagement team.. obtained an und¢Tstsnding of the nare of the sector, including the legal and regulatory frameworks that the Chilable wmpany operat¢s in and how the ¢haritabl¢ cornpany is ¢omplyin8 with th¢ legal and regulatory fram¢works" inquired of managemenL and those charged with governanK about their own identifi¢ation and assessment of the risks of irregularitie& including any known a¢tual. suspe¢ted or a]leged instances of fraud. discussed matters about non4ompliance with laws and regul105 and how frdud might o¢¢ur inrludink assessment of how and where the financial statements may be susceptible to fraud. As a result of these pr(edures we consider the mo# $ilfIcant laws and regulation5 ihat have a direct IMpt on the financial stat¢m¢nts are FRS 101 Charities SORP (FRS 102). Companies Act 2006. Charities Aci 2011 and the charitable company's governing document. W¢ performed audit pro¢edures to detect non-compliances which may have a material impact on the financial statements which included reviewing the financial statements including the Tr{e¢s, Rert, and remaining alert to new or unusual transactions which may noi be in accordance with the goveming documents. The audit engagement tearn identified the risk of managemeni override of controls a5 the area where the financial stsiements were mosl susceptible to material misstatement due to fraud. Audii procedures perforTned included bul were not limiied io tes(ing manual journal entrie5 and other adjusthients. evaluating the bu5ines5 rationale Kn relation io significant. unusual transactions and transactions enlered into OLitside rhe nornial course of business ar challenging judgments and estimates. A further description of our re5p)nsibilities for the audit of the financial statements is located on the Financial Reporting Council's websile & httpJlwww.frc.orq.ukl auditors, reswnsibilities. Thi5 description forms part of our auditorfs reporL Use of our report This report Is made solely to the ¢ompany's member¥ as a body. in accordance wiih Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been und¢rtxken so ihat we might stste to the company's members those marters we are required to siale lo them in an auditor's report and for no other PUTpose. To the fullest extent permitted by law. we do not accept or a55ume Te5ponsibility to anyone other than the company and the company's member5 as a body. forour audii worL for this report. or for the opinions we have formed. Nadia Shafiq Khan ACA FCCA Iseryior SiaiworyAudiior) Forand on behalfof MNSK Chartered Accountts, SlatutoryAI 2C6 Robinhocd lane Hall Green BimiroJham, B28 OLG Date.. P4e 10
LAJNA IMA'ILLAH {UK} STATEMENT OF FINANCIAL ACTivmES (Incorporating the income and expenditure account) for the year ended 30 September 2021 Unwv5tri¢I R•Btrict•d Funds Funds 2021 2021 Total Fund5 2021 Total Funds 2020 Notes Incomlng wources 1.X6.OXI 1.2C6,030 367,914 charitab acti$ 1,097 Total Incomlng resoyrc•8 1.206.030 1.206.030 369.011 Exdirg on: Rai&ng fvnd5 145.8C61 {45,8C61 11,9661 Chantable actmtses 1137.5111 1137.5111 112.3641 Total r¢swrce$ ¢wnd¢d 1183.31 1183,3171 114.3321 Nel incthmingl loutgolng) resourtes btlore iranslers bein9 net iOme1 lexpen¢ilurel lor the year 1.022.713 1.022.713 354,679 Net movwnent In fvnd8 1.021713 1,022,713 354,679 R•eoneiliatlon of lun¢Js Total fvnds broLKJht foThvar 1.022,713 354,679 1.022,713 3Y.679 354,679 1,377,392 1.377,392 354,679 The statement of financial activities indudes all gans and k)5ses in the year. All incoming sourceS and resources experthd derrve from ¢ctsnulng activil*s. The notes on page 12 to 17 fom) part of these financial 51atemenls. Page11
LAJNA IMA'ILLAH (UK) BALANCE SHEET AS AT 30 SEPTEMBER 2021 2021 2020 Tangible Fixed Assets Fixed Assets 2287 Current a550ts Debtors Cash at bank 17,297 366,508 1.409.856 1.412,143 383.805 Creditors: Amounts tslling due within one year 134.750) (29.126) Nét currenl assets 1.377.393 354.679 Net assets 1.377.393 354.679 Represented by: Unrestricted fund$ Designated funds Restricted funds 1,261,239 19,849 96,305 238,525 19.849 96,305 Totsl fvnds 1,377.393 354.679 The *companying notes are the integral part of this balance sheet. The financial state$ its behalf by.. re approved the Board of TnleeS on ... . and were signed on Dr Amtul Jamil Fariha Khan Chairp¥rson Page 12
LAJNA IMA'ILLAH IUKI STATEMENT OF CASH FLOWS AS AT 30 SEPTEMBER 2021 2021 2020 Cash from Operating activities 1.046,247 366,508 Net cash tlow from Operallng activitl•s 1,046.327 366.508 Ca$h flow fyom investing activities Purchase of tsng1ts fixed assets (2,8991 Net cash flow fr¢>m Investing a¢livilies Net Increase I (decrease) in ¢h and cash equlvalents 1.029.837 366,508 Cash and cash equivalents on 1st October 2020 366.508 Cash and cash equivalents on 30th September 2021 1.409.856 366.508 Cash and cash equivalents consist ot. Cash at bank and in hand 1.409.8 366,508 See note 10 for reconcAlk*ion of irwme l {expenditure) to net cash fl(yw from operating actWTlies. Pe 13
LAJNA IlJlA'ILLAH (UK) NOTES TO THE FINANCIAL STATEMENTS for the year ended 30 September 2021 Summary of significant accounting policies Basis of preparation These accovnls have been Prepa under the historical cost convention with items recognised at cost or IransxtK)n value unless Othewse stated in the relevant note(sl lo these a¢¢ounts. The countS have been prepared in accor¢Jancewiih the sLementof Recommended Practu." Accounting and Reporting by Charitbe5 preparing their a¢Unts in accordancewith the Financ¢ Reporting Standafd applicable in the UK and Republic of IreLand IFRS 1021 issued on 16 July 2014, Ihe Financial ReportiThJ Standard applicable in the Unrted Kingdom and Republic of Ireland IFRS 1021 and wrth the Chanties Act 2011. {bl Income: Recognition of incom• These are included in the statement of financial aCtNIt when.. the charity becomes entrtled to the re50urces.' rt is rnore likety than not that the trustees will recerve the resources,. and the monetary value Can be measured with sulent reliabilty. Grants and Donations Grants and donations are rffily in¢kJded in the stment of financial activities when the charrty has mel the general income recognition criteria (5.10 to 5.12 FRS102 SORP). Volunteer help Member5 of Lajna Imar'llah UK operate on a voluntary basis aTrJ the value of work is not induded in the eount5. Expendlture: Grants Payable Grant payments are payab to members to fijrther the chartsble obligations. They ar8 expensed during the year when events have created 8 valhy expection that the ¢harty will discharge its liabilities. Expenses and Liabilllles Expenses are recognised M an accrual's ba$B. LKibilibes are recc¥Jnised as soon as there 1$ a legal orconstruclive obluation requiring the charty to pay OLrt resources. Taxation The ehafity has the duty to submit the corWK)n tsx retum sir? Ihe Thxice of requiring the return was serve<J fmm the HMRC. An applicatton to grant the gift sL*us has been submrtted after the year end. All SoUrS of income are generated via charrtable activities for the year ended 30 Seplefnber 2021, therefo the charity is exempt from corporation tax in this year. P8ge 14
LAJNA IMA'ILLAH (UK) NOTES TO THE FINANCIAL STATEMENTS (continued for the year ended 30 September 2021 (h) Fund Accounting Unstricted funds are Ihose lunds whth are spent at the discretion of the management committee for the purpose of meeling the charity's objectrves. Oesignaled funds are those reStted ful5 that have been gwen to the charity for a Purpose and sel aside by the trustees for particularpurposesas defined bythe management commrttee. The aim and use of each designaled furKI is t out in the notes to the financ1 statements. Restricted funils are spent in accordance with specrfic inslructicrf6 from the donors and for the funds it was Collected on behaw of. Tanglble fixed assets Tangible fixed assets are stated at cost {or deemed costl or valuation less a¢¢umulated depreciation and accumulated ImpalmnI losses. Cost iludeS costs direct attributable lo making the asset capable of operth.ng as intended. DepreciatK)n is provhded on all tangible fixed asset$. at rates ¢al¢ukled to write off the cost, less estimated $Ual value, of each asset on a systematt basis over its expected useful lffe as follows". IT equlprnent 33% strnight4ine basis Going concern The financial statements have been prepared on a goin9 concem basis. as the trustees have detemiined that there is no material uncertainty that casts doubl on the entity's abilrty to continue as a going concem. COVID-19 1$ not expected lo have a sfvynrficant impact on the Charty. It expects that Cov119 might have some impact. though not significant. for example, in relation lo exFeded future perfomance. The trustees have considere<l the level offunds held and the expected level of income and eXPendrtv for 12 months from aulhorising these financ[ ststements. The budgeted inc(xne and eXPendrtu is sufficient wrth the bevel of reserves for the charity lo be able lo continue as a going concern. IX)NATIONS AND GIFrs Donations and grfts afe rectsjnised in the Statement of FinancHI ANitIeS as SO as Ihey are receivable. GRANTS PAYABLE Grants payable are expensed when events have created a valid exptrxali in other parties that the Charity will discharge rts Ikililtes. (ml GOVERNANCE Governance costs are Ihecosts 8SSLxi*ed with the constiéulional and statutory arrangements of the Charity as opposed to those costs assockated wrth incorre generation or charitable activty. Included within this calegory a costs assfxialed wrth the strategic rather than day to day management of the Chanty's ath"WI$. These costs include external audi( and imbursed trustee expenses. FUNDS Unrestricted funds are donatKJns and other irtoming resources receivable or generated in fijrtheiance of the Charity's objectives wrthout further specrfied purpose and are available as general funds. Oesignated fuThJs are unrestrided funds earmarked by the trustees for particular purposes. Page 15
LAJNA IMA'ILLAH IUK) NOTES TO THE FINANCIAL STATEMENTS (contlnued) for the year ended 30 September 2021 Anatysis of Income 2021 2021 Total Unrestrlct¢d Restricted Donations Lajna Nasirat ljlema Sports Amlul Hayee Library Khidmate Khalq Tehrik Lajna premises Social Fund General Social Fund Designated Aisha Maternrty Hospital Publication Irme 362,916 13.489 141.773 23,602 11,423 20.846 6,843 16,441 362.916 13.489 141,773 23,602 11,423 20,846 6,843 16.441 401.357 207.340 401,357 207,340 Total from charitable Ccne 1.2(6,030 1,206.030 2a. Analysis of Incorne 2020 2020 Total Unrestricted Restricted Donations Lajna Nasiral ljtema Sports Amtul Hayee LitrKary Lajna premises S¢xK41 Fund General Sockal Fund Designated Aisha Maternty Hosprtal PublatiOn lficome 158,324 6,672 68,410 11,168 5.013 239 1.934 158,324 6.672 68.410 11,168 5,013 239 1.934 19,849 96,305 1.097 19.849 96.305 1,097 Total from chantable income 252.857 116.154 369,011 3. Anatysis of Expendilure 2021 - Raising Funds 2021 Total Bank ChargeslAdministralion Office Running and maIntenar Cosls l.T Costs Office Refreshments 7.194 27.904 9.531 1.177 7.194 27,904 9,531 1.177 Expenditure on Raising Funds 45,806 45,806 P89e 16
LAJNA IMA'ILLAH IUKI NOTES TO THE FINANCIAL STATEMENTS (continued for the year ended 30 September 2021 3a. Anatysis of Expenditure 2020- Raising Fund5 2020 Total Unrestricted Restricted Bank ChargeslAdministration Office Running and maintenan Costs l.T Costs Office Refreshments 413 413 457 104 457 104 Expendrture on Raising Funts 1.968 1.968 4. A Thalysi$ of Expenditure 2021- Charitable Activitie5 2021 Total Unrestricted Restricted PR & Publishing COVID 19 Respon$e- PPE Websrte Donation ljetma cctsts 7.398 26,243 1,648 47.832 52.890 7.398 26,243 1,648 47.832 52,89) Governance Costs Independent examination Audit fee 1,500 Expenditure on charitab Activit 137.511 137,511 Analysis of Expendlture 2020- Charitable Activities 2020 Totsl Unrestri¢t•d Restricted Printing. Posts9e, Statnery & Admin PR & Publishing COVID 19 Response- PPE Website Seminar Refreshments 1.638 8,830 781 173 442 1,638 8,830 781 173 442 Governance Costs Independent examination 500 500 Expenditure on Charrtable Activilies 12.364 12,364 Page 17
LAJNA IPIA'ILLAH (UK) NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 30 September 2021 Fixed Assets Tangibl• Assets Furnifvre & Computer Equipment Cost At 1 October 2020 Additions At 30 September 2021 2,899 2.899 Depr¢¢iatlon At 1 October 2020 Depreciation Charge At 30 September 2021 612 612 Net Bookvalue As 1 October 2020 At 30 September 2021 2.287 6. 0?btoYs 2021 2020 Total amount due frn Branches 17,297 17,297 7. Credltors: Amounts falllng due withln one year 2021 2020 Trade creditLVS Other creditors Accruals and deferred Inco 10,032 18,594 500 34.750 34.750 29,126 8. Deslgnated Funds The inct*ne funds of the charty include restricled funds ccrfnprising the followirg unexpended balances of donation5 held on trust for specfft puwes". 2021 2020 Aisha Maternty Hospital {nole 9.11 Social Fund DesvJnated {note 9.2) 96,305 19,849 422.204 116.154 Page 18
LAJNA IAIAILLAH (UK) NOTES TO THE FINANCIAL STATEMENTS (continued) for the year ended 30 September 2021 prOe swwce5 b'rok 9.2 Trs degnad fvfvj wa$ laurthed th W20201o ¢c•e(l fvJTrJskn ktal lothYbank8. g. Reconciliation of movements in funds Incoming 0going 30 September resour¢•s resour¢es 2021 Unrestricted funds 1.2¢%,030 {183,31n 1.022,713 Designated funds Social Fund De5HJnated Restrldod funds Aisha Maternity Hosprtal Tolal funds 1.206.030 1183.3171 1.022.713 Reconcillation of movements In funds Incoming Outgoing 30 September resou¢$ resour5 2020 Unrestricted funds 252.857 (14.3321 238,525 Designated funds Social Fund Designated 19.849 19,849 Restricted funds Aisha Matemty Hospilal 96.305 96,305 Total funds 369.011 114.3321 364.679 Designated funds The designated fvnd is a fund the Tfustees have agreed lo collect for gerer81 social projects than run throughout the year These funds are ring-feneed to keep separate fr(%m other Specik social work. Any funds ¢olle¢led in this category can be utilised at the discretHJn of the Iru5ts for any existing and fulure sra1 projects referred to as 'Khidmat-Khalq' actNities. Page 19
LAJNA IIAA'ILLAH (UK NOTES TO THE FINANCIAL STATEMENTS {continued) for the year ended 30 September 2021 Restricted funds Lajna Ima'illah UK has undertaken this nrts prqect to build a malemty hospital in Sierra Leone as part of celebrating. in 2022. a hundred years of fomiation of the Lajna Ima'illah organisation This fund was set up to alleviate povety and provide health servtces for women giving birth in a cntry where the birth death rate B very high. 10. Analysis of net assets b•iween funds General Designated Restricted Funds funds funds Totsl Fund balances on 30 September 2021 are represented by: Fixed assets Current assets Current liabilities 2.287 1.409.856 (34,750) 2,987 1,429,706 (34,7501 Total net asse15 1.377,393 1,394.954 10a. Analysis of net assets between fund5 General Designated Restricted tunds funds funds Total Fund balance5 on 30 September 2020 arn rèpresented by: Current assets Current liabilities 267.651 {29.1261 19,849 96,305 383.805 {29,126) Total nel assets 238,525 19.849 96.305 354.679 11. Reconciliation of nel income l (expenditure) to net cash flow from op•ratlng activities 2021 2020 Nel income for the ye Increase in credrtors {decreasel in debtors 1.022.713 17,297 5,624 354,679 29,126 117,297) Nel cash I1 from operating trtIeS 1.046.247 366.508 Page 20
LAJNA IMA'ILLAH (UK) NOTES TO THE FINANCIAL STATEMENTS {continued) for the year ended 30 September 2021 12 Trustees Remuneralion and 8enefrtS There was no remuneration Pa and no beneffts provthd to trustees for the yeai ended 30 September 2021. Trustees incurred expenses during the period on behalf of the charity Totalling £1.897.26 {2020.' £1.110) whKh were paid at year end. 13 Post Balance Sh••1 Events In earty 2020. because of the rapid spfftad of the COVID 19 strain the government declared Ihe UK was officialty in a Pandemic leading lo disrupb.on of business and econorntc activi(ies and wder economic uncertaillty. 11 is not practical to determine the long-term impact of COVID 19 on the charity. The charity d5 not bdieve Ihere are any subsequent events identsfied since the baAre sheet date 8ffeth.ng the chanty. 14 Related Party Disclosurns The trustees of the charty key management and are all volunteers. They do not receive remunefation for their services. DCln$ made by tnjstees lo the chanty in 2021 lolalled £3.C62 0012020: £1,390> Page21